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Determinants of Tax Compliance: a Systematic Review

Received: Dec. 24, 2018    Accepted: Jan. 24, 2019    Published: Feb. 21, 2019
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Abstract

This paper has investigated the empirical research by exploring the factors of compliance decision. Tax compliance is important for governments since tax is the essential source of their revenue in developing as well as developed countries. Nowadays the roles of governments have been increasing and because of this they must have to collect more tax revenues. But, they can’t do this because of tax non compliance. Literatures have indicated that the tax compliance decision of taxpayers will be affected by a number of factors like penalty, tax system fairness, tax rate, probability of detection and being audited, etc. Itargues that the tax authorities shall have to keep the tax system to be fair, maintain appropriate levels of penalty, rather than merely relying on carrot and stick approach the government and the tax administrative body should excel on responsible citizens’ approach.

DOI 10.11648/j.eco.20190801.11
Published in Economics ( Volume 8, Issue 1, March 2019 )
Page(s) 1-7
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Fairness of the Tax System, Probability of Being Audited, Tax Compliance, Tax Rate

References
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  • APA Style

    Manchilot Tilahun. (2019). Determinants of Tax Compliance: a Systematic Review. Economics, 8(1), 1-7. https://doi.org/10.11648/j.eco.20190801.11

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    ACS Style

    Manchilot Tilahun. Determinants of Tax Compliance: a Systematic Review. Economics. 2019, 8(1), 1-7. doi: 10.11648/j.eco.20190801.11

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    AMA Style

    Manchilot Tilahun. Determinants of Tax Compliance: a Systematic Review. Economics. 2019;8(1):1-7. doi: 10.11648/j.eco.20190801.11

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  • @article{10.11648/j.eco.20190801.11,
      author = {Manchilot Tilahun},
      title = {Determinants of Tax Compliance: a Systematic Review},
      journal = {Economics},
      volume = {8},
      number = {1},
      pages = {1-7},
      doi = {10.11648/j.eco.20190801.11},
      url = {https://doi.org/10.11648/j.eco.20190801.11},
      eprint = {https://download.sciencepg.com/pdf/10.11648.j.eco.20190801.11},
      abstract = {This paper has investigated the empirical research by exploring the factors of compliance decision. Tax compliance is important for governments since tax is the essential source of their revenue in developing as well as developed countries. Nowadays the roles of governments have been increasing and because of this they must have to collect more tax revenues. But, they can’t do this because of tax non compliance. Literatures have indicated that the tax compliance decision of taxpayers will be affected by a number of factors like penalty, tax system fairness, tax rate, probability of detection and being audited, etc. Itargues that the tax authorities shall have to keep the tax system to be fair, maintain appropriate levels of penalty, rather than merely relying on carrot and stick approach the government and the tax administrative body should excel on responsible citizens’ approach.},
     year = {2019}
    }
    

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    N1  - https://doi.org/10.11648/j.eco.20190801.11
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    T2  - Economics
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    UR  - https://doi.org/10.11648/j.eco.20190801.11
    AB  - This paper has investigated the empirical research by exploring the factors of compliance decision. Tax compliance is important for governments since tax is the essential source of their revenue in developing as well as developed countries. Nowadays the roles of governments have been increasing and because of this they must have to collect more tax revenues. But, they can’t do this because of tax non compliance. Literatures have indicated that the tax compliance decision of taxpayers will be affected by a number of factors like penalty, tax system fairness, tax rate, probability of detection and being audited, etc. Itargues that the tax authorities shall have to keep the tax system to be fair, maintain appropriate levels of penalty, rather than merely relying on carrot and stick approach the government and the tax administrative body should excel on responsible citizens’ approach.
    VL  - 8
    IS  - 1
    ER  - 

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Author Information
  • Department of Accounting and Finance, Raya University, Maichew, Ethiopia

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